Personal Dt>duclion (Chronic IIIn~) (Amendment) Rules, 1988 (ln_1988_17) | MT

Malta Government Gazette — Legal Notice 1988 17 — Personal Dt>duclion (Chronic IIIn~) (Amendment) Rules, 1988

Preamble — Personal Dt>duclion (Chronic IIIn~) (Amendment) Rules, 1988 Open official source

L.N. 17 of 1988

INCOME TAX ACT, 1948

(ACT NO. LlV OF L?48)

Personal Dt>duclion (Chronic IIIn~) (Amendment) Rules, 1988

IN exercise of the powers cooferred by paragraph. (a) of subsection

(5) of section 22 and subsection (I) of section 79 of the Income Tax

Act, 1948, the Minister of Finance has made the following rules:-

J. (L) T hese rules may be cited as the Personal Deduction

(Chronic Illnesses) (Amendment) Rules, ]988, and shall be read and

construed as one with the Personal Deduction (Chronic Illnesses)

Rules, 1969, hereinafter referred 10 as "the principal rules".

(2)

These rules shall have effect from the year of assessment

19118.

Gazzetta tal-Gvern ta' Malta — Avviż Legali 1988 17 — ATT TA ' L-I948 DWAR IT-TAXXA FUQ L-'INCOME' (ATT NR U. LlV TA ' '. I'US) Regoli ta' 1.198811 j~mendaw ir. Regoli dWllr Tnaqqis Personali (rIolard Kroniku) BIS-SAlt.MA las--setghat moghtija bil-paragrafu (a) las-sub-

Reg. 1 — ATT TA ' L-I948 DWAR IT-TAXXA FUQ L-'INCOME' (ATT NR U. LlV TA ' '. I'US) Regoli ta' 1.198811 j~mendaw ir. Regoli dWllr Tnaqqis Personali (rIolard Kroniku) BIS-SAlt.MA las--setghat moghtija bil-paragrafu (a) las-sub- Open official source

jemendaw iT- Regoli dwar Tnaqqis Personali (Mard Kroni ku ) u r..-,.cb~.

ghandhom jinqraw u jiftichmu Ttaga wahda mar- Regol; la' 1-1969 dwar AI .. 40 .. ' )_1%\1.

Tnaqqis Personali (Mard KToniku), hawnhekk itjed 'il quddiem

imsej lia "ir-regoli principali".

(2)

Dawn ir-regoli ghandhom jibdcw isehhu mis-sena ta'

sti ma 1988.

Malta Government Gazette — Legal Notice 1988 17 — Personal Dt>duclion (Chronic IIIn~) (Amendment) Rules, 1988

Reg. 2 Amondment 01 '~I< 4 of ,I>< prin<;pal ",I",. — Personal Dt>duclion (Chronic IIIn~) (Amendment) Rules, 1988 Open official source

For the proviso to rule 4 of the principal rules, there shall be

subst ituted the following

" Provided that the claim for a chronic iU ness deduction made

in respect of an ind ividual who completed sixty years of age in

any year preceding the year of assessment shall be deemed to be

also a claim in respect of subsequent years of asSC5sment ....

Personal Dt>duclion (Chronic IIIn~) (Amendment) Rules, 1988

Statutory Text (3 Articles)

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